Estimating the Corporate Income Tax Gap: The RA-GAP Methodology

the effect of household's income gap on children's educational gap whit emphasize on demographic factors

one of the problems of human societies is depriving people, especially children, of the healing elixir of education. In Iran, too, statistics comparing the academic performance of students on both sides of the income spectrum indicate that the educational gap is clearly visible along the income gap. In other words, along with the income poverty of parents, children also benefit from lower level...

The Impact of Effective Corporate Governance on the Relationship between Tax Gap and Future Profit Changes in Iranian Economy

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

Underground Economy And Tax Gap

Estimating VAT Policy and Compliance Gap across the Iran’s Provinces

Abstract This paper aims to propose a method for measuring the value added tax gap decomposed into two main components: compliance and policy gaps. By definition, policy gap is the difference between the potential tax revenue and what can be collected according to tax code. In comparison, the compliance gap is defined as the difference between full compliance with tax code and the actual compl...

on the teacher-generated v.s. leaner-generated noticing-the-gap activities in language classes

abstract the purpose of this study is twofold: on the one hand, it is intended to see what kind of noticing-the –gap activity (teacher generated vs. learner generated) is more efficient in teaching l2 grammar in classroom language learning. on the other hand, it is an attempt to determine which approach of the noticing-the-gap- activity is more effective in the long- term retention of grammar...